The case concerned two long serving employees of the Canadian Jewish Congress ("CJC") - one with 36 years service, the other with 22 years. The employees had been dismissed by the CJC in December 2004 and January 2005.

The Quebec Superior Court had awarded them each 36 months notice and a pension enhancement.

Work related issues have been front and centre of the federal election campaign the last two days. Yesterday, Stephen Harper committed the Conservatives to a tax break for Employment Insurance premiums. Today, Michael Ignatieff promised three different measures by the Liberals to improve the Canada Pension Plan.

InIarutina v. M.N.R., 2011 TCC 114, the Tax Court of Canada ruled that a part-time babysitter was a self-employed contractor, not an employee, and thus the Employment Insurance (EI) and Canada Pension Plan ("CPP") assessments made against the alleged employer should be "vacated" or overturned.

Notably, the court took the intentions of the parties into consideration in making this determination, stating: read more »